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I can clear things out for you, gdyson.
Adding an accountant user doesn't count toward the access limit. Hence, the bookkeeper has access to all your QuickBooks Online company file and accounting information.
Since you want to limit the access, you can remove the bookkeeper. Then, add a standard user instead. This way, you'll be able to disable some areas in the system.
Here's how to remove the accountant:
To add a standard user:
Feel free to read through this page: User types and user permissions. It provides more details about the different levels of access in QuickBooks Online.
Let me know if you need additional information about user access in QuickBooks. I always have your back.